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The Directorate General for Legal Certainty and Public Faith has ruled that a ban on commercial or industrial activities in a community of owners' bylaws does not prevent the assignment of a registration number for tourist rentals (VUT). The resolution clarifies that tourist rentals do not constitute a commercial business or an industrial activity, and that a ban on 'inns' is not applicable unless expressly stated in the bylaws (legal grounds II.1 and II.3).
For homeowners conducting short-term rentals, this resolution reinforces the ability to register their properties in the tourist register, even if the community bylaws prohibit commercial or industrial uses. Owners cannot be blocked by the Registrar based on an extensive interpretation of the ban on commercial activities, provided the bylaws do not specifically prohibit tourist or lodging use.
The tax team reviews your specific situation.
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